990 basics: telling your story

1Angie Fidler, CPA, CGMA | Bader Martin, PS

Storytelling is perhaps the oldest form of sharing knowledge. Someone once said the shortest distance between a human being and truth is a story.

Storytelling has the power to move people. As someone else said, it’s about connecting to other people and helping them to see what you see. p p p g y

All of which makes it a particularly good thing for not-for-profit organizations.

You tell your story in many ways. Through your staff and volunteers, via your website and in social media, to name a few. What you may not have noticed is you also tell your story through your Form 990 filing.


Believe it or not, IRS Form 990 has been around for 50 years! And during most of those years,its only audience was the IRS.

It was initially required starting in 1941. Back then, it was a two-page form consisting of three yes/no questions, an income statement, a balance sheet and a small amount of additional i f ti i l di d t il id th $4 000 information, including details on anyone paid more than $4,000.

By 1978, Form 990 was six pages long. In addition to information on employees paid over $50,000, it required an income statement, a statement of functional expenses, a balance sheet, and a reconciliation to audited financial statements. But it was still designed for an IRS-only audience.


For 2008, Form 990 received the first significant revamp since 1979. The redesign was based on three guiding principles:

-Enhancing transparency

-Promoting tax compliance

-Minimizing the burden on the filing organization

The size of the revamped Form 990 is now up to 12 pages, plus 16 additional schedules.


So much for minimizing your organization’s burden, right?

What was the trade‐off. What did you get for the extra pages?

Major changes were made to the form’s summary page, governance section, and various h d l i l di th l ti t ti ti l t d i ti f ischedules, including those relating to executive compensation, related organizations, foreign

activities, hospitals, non‐cash contributions and tax exempt bonds. A checklist of schedules was also added.

Additionally graduated scales were added to filing thresholds to minimize the filing burden for small, volunteer run organizations.

There are now three different 990s.

Form 990‐N, an e‐postcard, for those entities with less than $50k in annual receipts.

Form 990‐EZ for organizations under $200,000 in gross receipts and less than $500,000 in assets.

Form 990 for even larger organizationsForm 990 for even larger organizations.


The new core form also allows your organization to describe its exempt accomplishments, mission and activities.

This change was made in response to public comments.

It i iti ll i t t b th F 990 i bli l il bl i G id t I dditi it iIt is critically important because the Form 990 is publicly available via Guidestar. In addition, it is subject to public disclosure requirements. You are required to make your Form 990 (sans Schedule B, Schedule of Contributors) available to anyone who asks for it.

That makes it one of the most widely publicized documents available for public inspection.

So why not make Form 990 as much a marketing tool as it is a compliance tool? y g p


Detractors often mention that 990 is no longer “timely” by the time it is posted to Guidestar. With 11.5 months to file a tax return, the information is nearly two years old.

They also question if anyone actually uses the 990 for grantmaking or contribution making?

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Let’s check out a few examples to prove my point.

One I volunteer for a large grantmaking organization in Seattle to perform an initial vetting of small grant recipients. I do so by reviewing the latest Form 990 filed by each. Sometimes that generates questions; other times I approve the grant just by viewing the 990. I should also mention that I th d l t f th t i l th t t thi t ti b l i th 990 th tgathered a lot of the materials that support this presentation by analyzing these 990s over the past

year or more.

Two Another example pertains to a university I worked with a number of years ago. They had a large and incredibly profitable football program and a well‐paid Athletic Director whose compensation was disclosed on Form 990. A reporter wrote multiple articles on the university based on information from the 990.

Three A final example. I worked with a healthcare system that had an ongoing lawsuit with their insurance provider. The 990 was actually analyzed in the hearings, specifically relating to the organization’s functional expenses.

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Examples aside, it’s true that not everyone is on board with the use of Form 990 as a marketing tool. Today. But as people become more familiar with the revamped form and the information it provides, I believe it will be used more frequently over time. What may have been impossible to conceive of even several years ago becomes possible, even commonplace.

S h d t t? Wh t b i t d ?So, where do you start? What can you begin to do now?

There are two audiences to consider: internal and external.

The internal perspective, that of your own organization, has traditionally been focused on compliance and concerned with reporting information accurately. But why put in all this work if you can’t reap multiple benefits from it? p p

The external audience, or more accurately audiences, consists of your various constituencies. You need to understand the perspectives of your various audiences, what they need to know, and how they consume information.

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Your story looks back to last year, and perhaps further. It’s important to spend time thinking about the elements of the story you want to tell.

Sure the 990 is a tax form and our first inclination is that we just need numbers to complete it, transactional numbers like those on your income statement or balance sheet aren’t great for

i ti i tcommunicating impact.

What did you accomplish during the year? Who did you serve? Did you implement any new programs? Did you add employees? Did you expand facilities?

Your marketing materials and annual report typically provide impact information for donors or potential clients. The information can and should be included on your 990. There are many people p y y p pand organizations that you aren’t in communication with who don’t receive your annual report . If they pull your 990, you want to provide them with the best and most comprehensive information possible.

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After you compile the numbers and the internal team or collection of materials to demonstrate your impact and activities for the prior year, it’s time to consider your public, consisting of various audiences.

Let’s first think about who these external audience members are:

‐ donors, current and prospective

‐ the IRS

‐ current and prospective clients, depending on your revenue mix

‐ the community you serve (thinking about that reporter from my example earlier)

‐ your peers

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The IRS is definitely focused on compliance. The IRS cares that you have a complete and accurate return, and that it is timely filed ‐‐meaning by the second extension, so the full 11.5 months.

Consider filing before the final deadline. This approach makes your information more timely for users. It also means that you aren’t required to think back nearly two years when you prepare the return.

The IRS also added information to the form to identify organizations that operate outside of nonprofit norms. The items listed below are risk areas for the IRS ‐‐ not always red flags, but areas of concern. How much concern depends on answers to other questions or information on supporting schedules.

1. Compensation – Part VII/Schedule JC i h l b h i f i i Sh ld hCompensation has always been a hot topic for exempt organizations. Should we pay the same as a for‐profit organizations? What kind of benefits are okay to pay executives? The IRS wants to see the full compensation package, including nontaxable benefits and a narrative on how compensation is determined. Is the rebuttable presumption of reasonableness standard being met? In essence, did you do your research before setting compensation?

2. Governance Questions – Part VIGovernance questions specifically conflict of interest policy whistleblower documentGovernance questions, specifically conflict of interest policy, whistleblower, document retention and destruction, 990 review process and compensation review process, were added because the IRS’s felt that organizations with these policies in place were more compliant.

3. Foreign Activities – Schedule FForeign activities in general have come under heightened scrutiny by the IRS. If you have such activities, whether offices overseas, grants to foreign organizations, or investments, be ready to discuss them with your tax provider or attorney to ensure you’re meeting your obligations.y p y y g y g

4. Tax Exempt Bonds – Schedule KTax exempt bonds are another area of increased IRS focus. Compliance involves several calculations and tracking over the life of the bond. Unfortunately, there are occasions, due to the length of time, the calculations are not performed or maintained. The IRS has taken notice.

5. Conflicts of Interest – Schedule L 12

Donors are looking for something different. They want to see that their money is going to support the programs they are passionate about, that the organization is run effectively and efficiently, and operations are sustainable.

How can we communicate this information? Thankfully the IRS has provided opportunities.

1. Part I – Significant Activities/MissionThe very first page has a space specifically for your mission or your most significant activity. Page 2 asks for your mission as well, so use page 1 to highlight your best stats. How many beds did you have? How many students enrolled? How many grants and what dollar amount? How many pounds of food provided to the community? What communities were served? How many volunteer hours?

2. Page 2 Part III – Program Service AccomplishmentsPart III asks for your top 3 program service accomplishments by expense. The form gives room for an explanation but if it’s over the character limit for the page, it prints on Schedule O instead. Try to stay within the limit, since Schedule O is buried at the end of the form.

3 Part VI Governance3. Part VI – GovernancePart VI is the governance section I referred to earlier. It includes board member independence and board policies. This is an indicator of how hands‐on the board is, and of efficiency and effectiveness of leadership. One could argue that having policies in place doesn’t necessarily mean they’re being followed (Penn State anyone?) but it does show that you’ve thought it through and, as a board, implemented policies and procedures.

4. Part IX – Functional ExpensesFunctional expenses are allocated between expenses incurred to directly support programs, management and general expenses (overhead) and fundraising expenses. While we’re moving past a sole focus on overhead allocation, it still serves a purpose. What percent of expenses is allocated to overhead? How do fundraising expenses compare to contribution income raised? Are we spending a quarter to raise $1? Or are we spending $.85 to raise $1? 13

The community cares about your stewardship of funds and the impact you’re making. In the context of the press, there may even be skepticism about who you are, why you exist and if you are doing what you say you are doing.

1. Schedule D Part V – EndowmentsHow much do you have in your endowment? Organizations with large endowments can come y y g gunder scrutiny for not spending donor money to benefit the community. You have the opportunity to explain what your endowment is for on Schedule D. If you do have a large endowment (congratulations), be very clear on the intended uses of this money.

2. Part VII – Compensation/Schedule JCompensation is a large focus area. Community money is paying salaries and some argue that larger salaries leave less money for programs. Those of us in the industry know that you have to i i l i ( h d) ff i i B b h hi iinvest in salaries (overhead) to run an effective operation. But be aware that this issue may arise. If it does, it is wise to have a plan in place to answer the tough questions. And preferably by a board member.

3. Part III – Program Service AccomplishmentsProgram Service accomplishments come up again because I strongly believe that this area is underutilized! Demonstrate impact here. You may get questions on how that information is determined Have a plan regarding who answers these types of questionsdetermined. Have a plan regarding who answers these types of questions.

4. Schedule L – Transactions with Interested PersonsSchedule L discloses certain business transactions between board members and their family and the organization, if over a certain dollar threshold. Nonprofits have had bad press in the past and will in the future on business dealings with board members that are not at arms’ length. This schedule, in the name of transparency, discloses details. You can provide more information in the Schedule L overflow to document that it is indeed arms’ length if you so wish g y(recommended).

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This story is about benchmarking.

Your peers will benchmark themselves against you, typically focusing on areas that concern them. Items that come to mind include:

P t VIPart VISize of your board

Part VII/Schedule JCompensation levels relative to your size

Part IXAllocation of expenses

Part VIIIRevenue streams

Schedule D Part VEndowment sizeEndowment size

Schedule IAmount of grants given relative to size

Schedule GHow much you raise at your annual Gala

Can you think of any areas that you want to know about your peers?

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That was a lot of information to absorb! Let’s review action items:

1. File TimelyDue to the timeliness of this information, prioritizing the tax return with more current information may work in your favor. Plus you get done with it earlier in the year and can get

CPA ff b k!your CPA off your back!

2. Review the year and assemble information documenting your impact Before starting on your 990 or pulling information to send your CPA, review your annual report, your marketing materials, and have discussions with people in development and operations to make sure the 990 is not telling a different story than your other public documents.

3. Review page 1, page 2 and page 6After you receive your 990, review the 990 from the perspective of your users. Make sure you are identifying key areas that show what you have accomplished, specifically focusing on your significant activity on page 1, your program services on page 2, and your governance questions.

4. Review for red flagsReview the 990 again thinking about risk areas that could use clarification such as use ofReview the 990 again thinking about risk areas that could use clarification, such as use of endowment and business transactions with board members. Clarify anything that may look like an outlier.

5. Re‐read the 990 to see the story it tellsRead the 990 from a peer perspective. If you saw this on someone else’s 990, what questions would you have?

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Form 990

Department of the Treasury Internal Revenue Service

Return of Organization Exempt From Income TaxUnder section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter Social Security numbers on this form as it may be made public.

Information about Form 990 and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public

Inspection

A For the 2013 calendar year, or tax year beginning , 2013, and ending , 20

B Check if applicable:

Address change

Name change

Initial return

Terminated

Amended return

Application pending

C Name of organization

Doing Business As

Number and street (or P.O. box if mail is not delivered to street address) Room/suite

City or town, state or province, country, and ZIP or foreign postal code

D Employer identification number

E Telephone number

F Name and address of principal officer:

G Gross receipts $

H(a) Is this a group return for subordinates? Yes No

H(b) Are all subordinates included? Yes No

If “No,” attach a list. (see instructions)

H(c) Group exemption number

I Tax-exempt status: 501(c)(3) 501(c) ( ) (insert no.) 4947(a)(1) or 527

J Website:

K Form of organization: Corporation Trust Association Other L Year of formation: M State of legal domicile:

Part I Summary

Ac

tivit

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Go

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nc

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1 Briefly describe the organization’s mission or most significant activities:

2 Check this box if the organization discontinued its operations or disposed of more than 25% of its net assets.3 Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . 3

4 Number of independent voting members of the governing body (Part VI, line 1b) . . . . 4

5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) . . . . . 5

6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . 6

7 a Total unrelated business revenue from Part VIII, column (C), line 12 . . . . . . . . 7a

b Net unrelated business taxable income from Form 990-T, line 34 . . . . . . . . . 7b

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Prior Year Current Year

8 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . .9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . .

10 Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . .11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) . . .12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)13 Grants and similar amounts paid (Part IX, column (A), lines 1–3) . . . . .14 Benefits paid to or for members (Part IX, column (A), line 4) . . . . . .15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)16a Professional fundraising fees (Part IX, column (A), line 11e) . . . . . .

b Total fundraising expenses (Part IX, column (D), line 25) 17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e) . . . . .18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) .19 Revenue less expenses. Subtract line 18 from line 12 . . . . . . . .

Beginning of Current Year End of Year

20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . .21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . .22 Net assets or fund balances. Subtract line 21 from line 20 . . . . . .

Part II Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign

Here

Signature of officer Date

Type or print name and title

Paid Preparer Use Only

Print/Type preparer’s name Preparer's signature DateCheck if self-employed

PTIN

Firm’s name Firm's EIN

Firm's address Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2013)

ISA

0.000.000.000.00

0.00 0.000.000.000.000.00

0.000.00 0.000.00 0.00

0.00 0.000.00 0.000.00 0.00

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Form 990 (2013) Page 2

Part III Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III . . . . . . . . . . . . .1 Briefly describe the organization’s mission:

2 Did the organization undertake any significant program services during the year which were not listed on theprior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” describe these new services on Schedule O.3 Did the organization cease conducting, or make significant changes in how it conducts, any program

services? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” describe these changes on Schedule O.4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by

expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

4 a (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4b (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4 c (Code: ) (Expenses $ including grants of $ ) (Revenue $ )

4d Other program services (Describe in Schedule O.)(Expenses $ including grants of $ ) (Revenue $ )

4e Total program service expenses Form 990 (2013)

0.00

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Form 990 (2013) Page 6

Part VI Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.Check if Schedule O contains a response or note to any line in this Part VI . . . . . . . . . . . . .

Section A. Governing Body and ManagementYes No

1a Enter the number of voting members of the governing body at the end of the tax year . . 1a

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

b Enter the number of voting members included in line 1a, above, who are independent . 1b

2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? . . . . . . . . . . . . . . . . . . 2

3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? . 3

4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4

5 Did the organization become aware during the year of a significant diversion of the organization’s assets? . 5

6 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . 6

7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . . . . . . . . . . . . . . . . . . . 7a

b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . 7b

8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a

b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . 8b

9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O . . . . . 9

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)Yes No

10a Did the organization have local chapters, branches, or affiliates? . . . . . . . . . . . . . . 10a

b If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b

11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? 11a

b Describe in Schedule O the process, if any, used by the organization to review this Form 990.12a Did the organization have a written conflict of interest policy? If “No,” go to line 13 . . . . . . . . 12a

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b

c Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done . . . . . . . . . . . . . . . . . . . . . . 12c

13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . 13

14 Did the organization have a written document retention and destruction policy? . . . . . . . . . 14

15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

a The organization’s CEO, Executive Director, or top management official . . . . . . . . . . . . 15a

b Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . 15b

If “Yes” to line 15a or 15b, describe the process in Schedule O (see instructions).16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement

with a taxable entity during the year? . . . . . . . . . . . . . . . . . . . . . . . . 16a

b If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard theorganization’s exempt status with respect to such arrangements? . . . . . . . . . . . . . . 16b

Section C. Disclosure

17 List the states with which a copy of this Form 990 is required to be filed 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (Section 501(c)(3)s only)

available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another’s website Upon request Other (explain in Schedule O)19 Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and

financial statements available to the public during the tax year.20 State the name, physical address, and telephone number of the person who possesses the books and records of the

organization:

Form 990 (2013)

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Form 990 (2013) Page 7

Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and

Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . .Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the

organization’s tax year. • List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount of

compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

• List all of the organization’s current key employees, if any. See instructions for definition of “key employee.” • List the organization’s five current highest compensated employees (other than an officer, director, trustee, or key employee)

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from theorganization and any related organizations.

• List all of the organization’s former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.

• List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations.List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A)

Name and Title

(B)

Average

hours per week (list any

hours for related

organizations below dotted

line)

(C)

Position (do not check more than one box, unless person is both an officer and a director/trustee)

Individ

ual trustee or d

irector

Institutional trustee

Officer

Key em

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Highest com

pensated em

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Former

(D)

Reportable compensation

from the

organization (W-2/1099-MISC)

(E)

Reportable

compensation from related

organizations

(W-2/1099-MISC)

(F)

Estimated amount of

other compensation

from the organization and related

organizations

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

Form 990 (2013)

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Form 990 (2013) Page 8

Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A)

Name and title

(B)

Average

hours per week (list any

hours for related

organizations below dotted

line)

(C)

Position (do not check more than one box, unless person is both an officer and a director/trustee)

Individ

ual trustee or d

irector

Institutional trustee

Officer

Key em

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Highest com

pensated em

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Former

(D)

Reportable compensation

from the

organization (W-2/1099-MISC)

(E)

Reportable

compensation from related

organizations

(W-2/1099-MISC)

(F)

Estimated amount of

other compensation

from the organization and related

organizations

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

1b Sub-total . . . . . . . . . . . . . . . . . . . . .

c Total from continuation sheets to Part VII, Section A . . . . .

d Total (add lines 1b and 1c) . . . . . . . . . . . . . . .

2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization

Yes No

3 Did the organization list any former officer, director, or trustee, key employee, or highest compensatedemployee on line 1a? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . 3

4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from theorganization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person . . . . . . 5

Section B. Independent Contractors

1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year.

(A)

Name and business address(B)

Description of services(C)

Compensation

2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

Form 990 (2013)

0.00 0.00 0.00

0.00 0.00 0.00

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Form 990 (2013) Page 9

Part VIII Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII . . . . . . . . . . . . .

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(A) Total revenue

(B) Related or

exempt function revenue

(C) Unrelated business revenue

(D) Revenue

excluded from tax under sections

512-514

1a Federated campaigns . . . 1a

b Membership dues . . . . 1b

c Fundraising events . . . . 1c

d Related organizations . . . 1d

e Government grants (contributions) 1e

f

All other contributions, gifts, grants, and similar amounts not included above 1f

g Noncash contributions included in lines 1a-1f: $ h Total. Add lines 1a–1f . . . . . . . . .

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Re

ven

ue Business Code

2a

b

c

d

e

f All other program service revenue .g Total. Add lines 2a–2f . . . . . . . . .

Oth

er

Re

ve

nu

e

3

Investment income (including dividends, interest, and other similar amounts) . . . . . . .

4 Income from investment of tax-exempt bond proceeds 5 Royalties . . . . . . . . . . . . .

6a Gross rents . .

(i) Real (ii) Personal

b Less: rental expensesc Rental income or (loss)d Net rental income or (loss) . . . . . . .

7a

Gross amount from sales of assets other than inventory

(i) Securities (ii) Other

b

Less: cost or other basis and sales expenses .

c Gain or (loss) . .d Net gain or (loss) . . . . . . . . . .

8a

Gross income from fundraising events (not including $of contributions reported on line 1c). See Part IV, line 18 . . . . . a

b Less: direct expenses . . . . b

c Net income or (loss) from fundraising events . 9a

Gross income from gaming activities. See Part IV, line 19 . . . . . a

b Less: direct expenses . . . . b

c Net income or (loss) from gaming activities . . 10a

Gross sales of inventory, less returns and allowances . . . a

b Less: cost of goods sold . . . b

c Net income or (loss) from sales of inventory . . Miscellaneous Revenue Business Code

11a

b

c

d All other revenue . . . . .e Total. Add lines 11a–11d . . . . . . . .

12 Total revenue. See instructions. . . . . . Form 990 (2013)

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Form 990 (2013) Page 10

Part IX Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX . . . . . . . . . . . . .

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.

(A) Total expenses

(B) Program service

expenses

(C) Management and general expenses

(D) Fundraising expenses

1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21

2 Grants and other assistance to individuals in the United States. See Part IV, line 22 . . .

3

Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 . .

4 Benefits paid to or for members . . . .5 Compensation of current officers, directors,

trustees, and key employees . . . . .

6

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . .

7 Other salaries and wages . . . . . .8 Pension plan accruals and contributions (include

section 401(k) and 403(b) employer contributions)

9 Other employee benefits . . . . . . .10 Payroll taxes . . . . . . . . . . .11 Fees for services (non-employees):

a Management . . . . . . . . . .b Legal . . . . . . . . . . . . .c Accounting . . . . . . . . . . .d Lobbying . . . . . . . . . . . .e Professional fundraising services. See Part IV, line 17 f Investment management fees . . . . .

g Other. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O.) . .

12 Advertising and promotion . . . . . .13 Office expenses . . . . . . . . .14 Information technology . . . . . . .15 Royalties . . . . . . . . . . . .16 Occupancy . . . . . . . . . . .17 Travel . . . . . . . . . . . . .18 Payments of travel or entertainment expenses

for any federal, state, or local public officials

19 Conferences, conventions, and meetings .20 Interest . . . . . . . . . . . .21 Payments to affiliates . . . . . . . .22 Depreciation, depletion, and amortization .23 Insurance . . . . . . . . . . . .

24

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

a

b

c

d

e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720) . . . .

Form 990 (2013)

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Form 990 (2013) Page 11

Part X Balance Sheet

Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . .

Asse

tsL

iab

ilit

ies

Ne

t A

sse

ts o

r F

un

d B

ala

nc

es

(A)

Beginning of year(B)

End of year

1 Cash—non-interest-bearing . . . . . . . . . . . . . . 1

2 Savings and temporary cash investments . . . . . . . . . . 2

3 Pledges and grants receivable, net . . . . . . . . . . . . 3

4 Accounts receivable, net . . . . . . . . . . . . . . . 4

5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L . . . . . . . . . . . . . 5

6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L. . . . . . . . 6

7 Notes and loans receivable, net . . . . . . . . . . . . . 7

8 Inventories for sale or use . . . . . . . . . . . . . . . 8

9 Prepaid expenses and deferred charges . . . . . . . . . . 9

10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a

b Less: accumulated depreciation . . . . 10b 10c

11 Investments—publicly traded securities . . . . . . . . . . 11

12 Investments—other securities. See Part IV, line 11 . . . . . . . 12

13 Investments—program-related. See Part IV, line 11 . . . . . . . 13

14 Intangible assets . . . . . . . . . . . . . . . . . . 14

15 Other assets. See Part IV, line 11 . . . . . . . . . . . . . 15

16 Total assets. Add lines 1 through 15 (must equal line 34) . . . . . 16

17 Accounts payable and accrued expenses . . . . . . . . . . 17

18 Grants payable . . . . . . . . . . . . . . . . . . . 18

19 Deferred revenue . . . . . . . . . . . . . . . . . . 19

20 Tax-exempt bond liabilities . . . . . . . . . . . . . . . 20

21 Escrow or custodial account liability. Complete Part IV of Schedule D . 21

22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L . . . . . . 22

23 Secured mortgages and notes payable to unrelated third parties . . 23

24 Unsecured notes and loans payable to unrelated third parties . . . 24

25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D . . . . . . . . . . . . . . . . . . . 25

26 Total liabilities. Add lines 17 through 25 . . . . . . . . . . 26

Organizations that follow SFAS 117 (ASC 958), check here and

complete lines 27 through 29, and lines 33 and 34.

27 Unrestricted net assets . . . . . . . . . . . . . . . . 27

28 Temporarily restricted net assets . . . . . . . . . . . . . 28

29 Permanently restricted net assets . . . . . . . . . . . . . 29

Organizations that do not follow SFAS 117 (ASC 958), check here and

complete lines 30 through 34.

30 Capital stock or trust principal, or current funds . . . . . . . . 30

31 Paid-in or capital surplus, or land, building, or equipment fund . . . 31

32 Retained earnings, endowment, accumulated income, or other funds . 32

33 Total net assets or fund balances . . . . . . . . . . . . . 33

34 Total liabilities and net assets/fund balances . . . . . . . . . 34

Form 990 (2013)

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SCHEDULE D

(Form 990)


Supplemental Financial Statements Complete if the organization answered “Yes,” to Form 990,

Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.

Attach to Form 990. Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public Inspection

Name of the organization Employer identification number

Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

Complete if the organization answered “Yes” to Form 990, Part IV, line 6.(a) Donor advised funds (b) Funds and other accounts

1 Total number at end of year . . . . .2 Aggregate contributions to (during year) .3 Aggregate grants from (during year) . .4 Aggregate value at end of year . . . .5

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? . . . . . . Yes No

6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . Yes No

Part II Conservation Easements.

Complete if the organization answered “Yes” to Form 990, Part IV, line 7.1 Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education)Protection of natural habitatPreservation of open space

Preservation of an historically important land areaPreservation of a certified historic structure

2

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year

a Total number of conservation easements . . . . . . . . . . . . . . . . . 2a

b Total acreage restricted by conservation easements . . . . . . . . . . . . . . 2b

c Number of conservation easements on a certified historic structure included in (a) . . . . 2c

d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register . . . . . . . . . . . . . . . 2d

3

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year

4 Number of states where property subject to conservation easement is located 5

Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . Yes No

6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year

7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year $

8

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

9

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes the organization’s accounting for conservation easements.

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete if the organization answered “Yes” to Form 990, Part IV, line 8.1

a

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

b

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items:

(i) Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . $(ii) Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . $

2

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide thefollowing amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

a Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . $b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . $

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 2013ISA

Schedule D (Form 990) 2013 Page 2

Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)3

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

a Public exhibitionb Scholarly researchc Preservation for future generations

d Loan or exchange programse Other

4

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in Part XIII.

5

During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization’s collection? . . Yes No

Part IV Escrow and Custodial Arrangements.

Complete if the organization answered “Yes” to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1

a

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” explain the arrangement in Part XIII and complete the following table:Amount

c Beginning balance . . . . . . . . . . . . . . . . . . . . . . 1c

d Additions during the year . . . . . . . . . . . . . . . . . . . 1d

e Distributions during the year . . . . . . . . . . . . . . . . . . 1e

f Ending balance . . . . . . . . . . . . . . . . . . . . . . . 1f

2a Did the organization include an amount on Form 990, Part X, line 21? . . . . . . . . . . . . . Yes No

b If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII . . . .Part V Endowment Funds.

Complete if the organization answered “Yes” to Form 990, Part IV, line 10.(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back

1a Beginning of year balance . . .b Contributions . . . . . . .c

Net investment earnings, gains, and losses . . . . . . . . . .

d Grants or scholarships . . . .e

Other expenditures for facilities and programs . . . . . . . . .

f Administrative expenses . . . .g End of year balance . . . . .

2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:a Board designated or quasi-endowment %b Permanent endowment %c Temporarily restricted endowment %

The percentages in lines 2a, 2b, and 2c should equal 100%.3

a

Are there endowment funds not in the possession of the organization that are held and administered for theorganization by: Yes No

(i) unrelated organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(i)

(ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(ii)

b If “Yes” to 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . 3b

4 Describe in Part XIII the intended uses of the organization’s endowment funds.Part VI Land, Buildings, and Equipment.

Complete if the organization answered “Yes” to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.Description of property (a) Cost or other basis

(investment)(b) Cost or other basis

(other)(c) Accumulated

depreciation(d) Book value

1a Land . . . . . . . . . . .b Buildings . . . . . . . . . .c Leasehold improvements . . . .d Equipment . . . . . . . . .e Other . . . . . . . . . . .

Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) . . . . Schedule D (Form 990) 2013

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Part VII Investments—Other Securities.

Complete if the organization answered “Yes” to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.(a) Description of security or category

(including name of security)(b) Book value (c) Method of valuation:

Cost or end-of-year market value

(1) Financial derivatives . . . . . . . . . . . . . . .(2) Closely-held equity interests . . . . . . . . . . . . .(3) Other

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.) Part VIII Investments—Program Related.

Complete if the organization answered “Yes” to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.(a) Description of investment (b) Book value (c) Method of valuation:

Cost or end-of-year market value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)Total. (Column (b) must equal Form 990, Part X, col. (B) line 13.) Part IX Other Assets.

Complete if the organization answered “Yes” to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.(a) Description (b) Book value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) . . . . . . . . . . . . . .

Part X Other Liabilities.

Complete if the organization answered “Yes” to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1. (a) Description of liability (b) Book value

(1) Federal income taxes

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization’s financial statements that reports the

organization’s liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2013


Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

Complete if the organization answered “Yes” to Form 990, Part IV, line 12a.1 Total revenue, gains, and other support per audited financial statements . . . . . . . . . 1

2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:a Net unrealized gains on investments . . . . . . . . . . . . 2a

b Donated services and use of facilities . . . . . . . . . . . 2b

c Recoveries of prior year grants . . . . . . . . . . . . . . 2c

d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d

e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a

b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b

c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c

5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) . . . . . . . 5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return.

Complete if the organization answered “Yes” to Form 990, Part IV, line 12a.1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 1

2 Amounts included on line 1 but not on Form 990, Part IX, line 25:a Donated services and use of facilities . . . . . . . . . . . 2a

b Prior year adjustments . . . . . . . . . . . . . . . . 2b

c Other losses . . . . . . . . . . . . . . . . . . . . 2c

d Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 2d

e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . 2e

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Amounts included on Form 990, Part IX, line 25, but not on line 1:a Investment expenses not included on Form 990, Part VIII, line 7b . . 4a

b Other (Describe in Part XIII.) . . . . . . . . . . . . . . . 4b

c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c

5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) . . . . . . . 5

Part XIII Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.



Part XIII Supplemental Information (continued)


SCHEDULE F

(Form 990)


Statement of Activities Outside the United StatesComplete if the organization answered "Yes" on Form 990, Part IV, line 14b, 15, or 16.

Attach to Form 990. See separate instructions.

Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public

Inspection


Part I General Information on Activities Outside the United States. Complete if the organization answered “Yes” on Form 990, Part IV, line 14b.

1 For grantmakers. Does the organization maintain records to substantiate the amount of its grants and other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award thegrants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

2 For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.

3 Activities per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.) (a) Region (b) Number of

offices in the region

(c) Number of employees,agents, and independent contractors

in region

(d) Activities conducted in region (by type) (e.g.,

fundraising, program services, investments,

grants to recipients located in the region)

(e) If activity listed in (d) is a program service,

describe specific type of service(s) in region

(f) Total expenditures for and investments

in region

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

3 a Sub-total . . . . . .b Total from continuation

sheets to Part I . . . .

c Totals (add lines 3a and 3b) For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule F (Form 990) 2013

ISA

Schedule F (Form 990) 2013 Page 2

Part II Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered “Yes” on Form 990,Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name of organization

(b) IRS code section and EIN

(if applicable)

(c) Region (d) Purpose of grant

(e) Amount of cash grant

(f) Manner of cash

disbursement

(g) Amount of non-cash assistance

(h) Description of non-cash assistance

(i) Method of valuation

(book, FMV, appraisal,

other)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter . . . . . . . . . . . .

3 Enter total number of other organizations or entities . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule F (Form 990) 2013


Part III Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered “Yes” on Form 990, Part IV, line 16. Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance (b) Region (c) Number of recipients

(d) Amount of cash grant

(e) Manner of cash

disbursement

(f) Amount of non-cash assistance

(g) Description of non-cash assistance

(h) Method of valuation

(book, FMV, appraisal,

other)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

Schedule F (Form 990) 2013


Part IV Foreign Forms

1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If “Yes,”the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a ForeignCorporation (see Instructions for Form 926) . . . . . . . . . . . . . . . . . . . . Yes No

2 Did the organization have an interest in a foreign trust during the tax year? If “Yes,” the organizationmay be required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A) . . . . . . . . . . . . . . . Yes No

3 Did the organization have an ownership interest in a foreign corporation during the tax year? If “Yes,”the organization may be required to file Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations. (see Instructions for Form 5471) . . . . . . . . . . . . . Yes No

4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) . . . . . . . . . . . . . . . . . . . . . Yes No

5 Did the organization have an ownership interest in a foreign partnership during the tax year? If “Yes,”the organization may be required to file Form 8865, Return of U.S. Persons With Respect To CertainForeign Partnerships. (see Instructions for Form 8865) . . . . . . . . . . . . . . . . Yes No

6 Did the organization have any operations in or related to any boycotting countries during the tax year? If“Yes,” the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form 5713) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No



Part V Supplemental Information

Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).


SCHEDULE G

(Form 990 or 990-EZ)


Supplemental Information Regarding Fundraising or Gaming ActivitiesComplete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the

organization entered more than $15,000 on Form 990-EZ, line 6a.

Attach to Form 990 or Form 990-EZ.

Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047



Part IFundraising Activities. Complete if the organization answered “Yes” to Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part.

1 Indicate whether the organization raised funds through any of the following activities. Check all that apply.a Mail solicitationsb Internet and email solicitationsc Phone solicitationsd In-person solicitations

e Solicitation of non-government grantsf Solicitation of government grantsg Special fundraising events

2

a

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? Yes No

b

If “Yes,” list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to becompensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)

(ii) Activity(iii) Did fundraiser have custody or control of

contributions?

(iv) Gross receipts from activity

(v) Amount paid to (or retained by)

fundraiser listed in col. (i)

(vi) Amount paid to (or retained by)

organization

Yes No 1

2

3

4

5

6

7

8

9

10

Total . . . . . . . . . . . . . . . . . . . . .

3

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt fromregistration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2013

ISA

Schedule G (Form 990 or 990-EZ) 2013 Page 2

Part II Fundraising Events. Complete if the organization answered “Yes” to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

Rev

enue

Dire

ct E

xpen

ses

(a) Event #1

(event type)

(b) Event #2

(event type)

(c) Other events

(total number)

(d) Total events (add col. (a) through

col. (c))

1 Gross receipts . . . .

2 Less: Contributions . .3

Gross income (line 1 minus line 2) . . . . . . .

4 Cash prizes . . . . .

5 Noncash prizes . . .

6 Rent/facility costs . . .

7 Food and beverages . .

8 Entertainment . . . .

9 Other direct expenses .

10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . 11 Net income summary. Subtract line 10 from line 3, column (d) . . . . . . . . . .

Part III Gaming. Complete if the organization answered “Yes” to Form 990, Part IV, line 19, or reported more

than $15,000 on Form 990-EZ, line 6a.

Rev

enue

Dire

ct E

xpen

ses

(a) Bingo

(b) Pull tabs/instant bingo/progressive bingo

(c) Other gaming(d) Total gaming (add

col. (a) through col. (c))

1 Gross revenue . . . .

2 Cash prizes . . . . .

3 Noncash prizes . . .

4 Rent/facility costs . . .

5 Other direct expenses .

6 Volunteer labor . . . .Yes %

No

Yes %

No

Yes %

No

7 Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . .

8 Net gaming income summary. Subtract line 7 from line 1, column (d) . . . . . . . .

9 Enter the state(s) in which the organization operates gaming activities:a Is the organization licensed to operate gaming activities in each of these states? . . . . . . . . . Yes No

b If “No,” explain:

10a Were any of the organization’s gaming licenses revoked, suspended or terminated during the tax year? . Yes No

b If “Yes,” explain:

Schedule G (Form 990 or 990-EZ) 2013

fidler

Rectangle

Schedule G (Form 990 or 990-EZ) 2013 Page 3

11 Does the organization operate gaming activities with nonmembers? . . . . . . . . . . . . . Yes No

12

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? . . . . . . . . . . . . . . . . . . . . . . Yes No

13 Indicate the percentage of gaming activity operated in:a The organization’s facility . . . . . . . . . . . . . . . . . . . . . . . . . 13a %b An outside facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13b %

14

Enter the name and address of the person who prepares the organization’s gaming/special events books and records:

Name

Address

15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter the amount of gaming revenue received by the organization $ and theamount of gaming revenue retained by the third party $

c If “Yes,” enter name and address of the third party:

Name

Address

16 Gaming manager information:

Name

Gaming manager compensation $

Description of services provided

Director/officer Employee Independent contractor

17 Mandatory distributions:a

Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b

Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization’s own exempt activities during the tax year $

Part IV Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).

Schedule G (Form 990 or 990-EZ) 2013

SCHEDULE I

(Form 990)


Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

Complete if the organization answered “Yes” to Form 990, Part IV, line 21 or 22.

Attach to Form 990.

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public

InspectionName of the organization Employer identification number

Part I General Information on Grants and Assistance

1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

2 Describe in Part IV the organization’s procedures for monitoring the use of grant funds in the United States. Part II Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered “Yes” to Form 990,

Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

1 (a) Name and address of organization or government

(b) EIN (c) IRC section if applicable

(d) Amount of cash grant

(e) Amount of non-cash assistance

(f) Method of valuation (book, FMV, appraisal,

other)

(g) Description of non-cash assistance

(h) Purpose of grant or assistance

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

2 Enter total number of section 501(c)(3) and government organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . 3 Enter total number of other organizations listed in the line 1 table . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule I (Form 990) (2013)

ISA

Schedule I (Form 990) (2013) Page 2

Part III Grants and Other Assistance to Individuals in the United States. Complete if the organization answered “Yes” to Form 990, Part IV, line 22. Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance (b) Number of recipients

(c) Amount of cash grant

(d) Amount of non-cash assistance

(e) Method of valuation (book, FMV, appraisal, other)

(f) Description of non-cash assistance

1

2

3

4

5

6

7

Part IV Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Schedule I (Form 990) (2013)

SCHEDULE J

(Form 990)


Compensation InformationFor certain Officers, Directors, Trustees, Key Employees, and Highest

Compensated Employees

Complete if the organization answered “Yes” on Form 990, Part IV, line 23. Attach to Form 990. See separate instructions.

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public


Part I Questions Regarding CompensationYes No

1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal useTravel for companions Payments for business use of personal residenceTax indemnification and gross-up payments Health or social club dues or initiation feesDiscretionary spending account Personal services (e.g., maid, chauffeur, chef)

b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If “No,” complete Part III to explain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line1a? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization’s CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contractIndependent compensation consultant Compensation survey or studyForm 990 of other organizations Approval by the board or compensation committee

4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . 4a

b Participate in, or receive payment from, a supplemental nonqualified retirement plan? . . . . . . . 4b

c Participate in, or receive payment from, an equity-based compensation arrangement? . . . . . . . 4c

If “Yes” to any of lines 4a–c, list the persons and provide the applicable amounts for each item in Part III.

Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5–9.

5 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a

b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

If “Yes” to line 5a or 5b, describe in Part III.

6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a

b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b

If “Yes” to line 6a or 6b, describe in Part III.

7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not described in lines 5 and 6? If “Yes,” describe in Part III . . . . . . . . . . . . . 7

8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If “Yes,” describein Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 If “Yes” to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? . . . . . . . . . . . . . . . . . . . . . . . . 9

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule J (Form 990) 2013

ISA

Schedule J (Form 990) 2013 Page 2

Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.Note. The sum of columns (B)(i)–(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(B) Breakdown of W-2 and/or 1099-MISC compensation

(A) Name and Title (i) Base

compensation(ii) Bonus & incentive

compensation(iii) Other reportable

compensation

(C) Retirement and

other deferred compensation

(D) Nontaxable

benefits(E) Total of columns

(B)(i)–(D)(F) Compensation

reported as deferred in prior Form 990

1

(i)

(ii)

2

(i)

(ii)

3

(i)

(ii)

4

(i)

(ii)

5

(i)

(ii)

6

(i)

(ii)

7

(i)

(ii)

8

(i)

(ii)

9

(i)

(ii)

10

(i)

(ii)

11

(i)

(ii)

12

(i)

(ii)

13

(i)

(ii)

14

(i)

(ii)

15

(i)

(ii)

16

(i)

(ii)

Schedule J (Form 990) 2013

Schedule J (Form 990) 2013 Page 3

Part III Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Schedule J (Form 990) 2013

SCHEDULE K

(Form 990)


Supplemental Information on Tax-Exempt BondsComplete if the organization answered “Yes” on Form 990, Part IV, line 24a. Provide descriptions,

explanations, and any additional information in Part VI.


Information about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047



Part I Bond Issues

(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) Onbehalf of

issuer

(i) Pooledfinancing

Yes No Yes No Yes No

A

B

C

D

Part II Proceeds

A B C D

1 Amount of bonds retired . . . . . . . . . . . . . . . . . . 2 Amount of bonds legally defeased . . . . . . . . . . . . . .3 Total proceeds of issue . . . . . . . . . . . . . . . . . .

4 Gross proceeds in reserve funds . . . . . . . . . . . . . . .5 Capitalized interest from proceeds . . . . . . . . . . . . . .

6 Proceeds in refunding escrows . . . . . . . . . . . . . . . . 7 Issuance costs from proceeds . . . . . . . . . . . . . . . .8 Credit enhancement from proceeds . . . . . . . . . . . . . .9 Working capital expenditures from proceeds . . . . . . . . . . .

10 Capital expenditures from proceeds . . . . . . . . . . . . . .11 Other spent proceeds . . . . . . . . . . . . . . . . . . .12 Other unspent proceeds . . . . . . . . . . . . . . . . . . 13 Year of substantial completion . . . . . . . . . . . . . . . .

Yes No Yes No Yes No Yes No

14 Were the bonds issued as part of a current refunding issue? . . . . . . 15 Were the bonds issued as part of an advance refunding issue? . . . . .

16 Has the final allocation of proceeds been made? . . . . . . . . . .17 Does the organization maintain adequate books and records to support the

final allocation of proceeds? . . . . . . . . . . . . . . . .

Part III Private Business Use

A B C D

Yes No Yes No Yes No Yes No1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . . .

2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule K (Form 990) 2013ISA

Schedule K (Form 990) 2013 Page 2

Part III Private Business Use (Continued)A B C D

Yes No Yes No Yes No Yes No3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .

b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?

c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . . . .

d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?

4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . . % % % %

5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . % % % %

6 Total of lines 4 and 5 . . . . . . . . . . . . . . . . . . . % % % %7 Does the bond issue meet the private security or payment test? . . . . .

8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?

b If “Yes” to line 8a, enter the percentage of bond-financed property sold or disposed of . . . . . . . . . . . . . . . . . . . . . . % % % %

c If “Yes” to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . . . .

9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? . . . .

Part IV Arbitrage

A B C D

Yes No Yes No Yes No Yes No1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . . . . . . . . . . . . . .

2 If "No" to line 1, did the following apply? . . . . . . . . . . . .a Rebate not due yet? . . . . . . . . . . . . . . . . . . .b Exception to rebate? . . . . . . . . . . . . . . . . . . .c No rebate due? . . . . . . . . . . . . . . . . . . . . .

If you checked "No rebate due" in line 2c, provide in Part VI the date the rebate computation was performed . . . . . . . . . . . . . .

3 Is the bond issue a variable rate issue? . . . . . . . . . . . . .4a Has the organization or the governmental issuer entered into a qualified

hedge with respect to the bond issue? . . . . . . . . . . . . .b Name of provider . . . . . . . . . . . . . . . . . . . .c Term of hedge . . . . . . . . . . . . . . . . . . . . .d Was the hedge superintegrated? . . . . . . . . . . . . . . .e Was the hedge terminated? . . . . . . . . . . . . . . . . .

Schedule K (Form 990) 2013


Part IV Arbitrage (Continued)A B C D

Yes No Yes No Yes No Yes No

5a Were gross proceeds invested in a guaranteed investment contract (GIC)? .b Name of provider . . . . . . . . . . . . . . . . . . . .c Term of GIC . . . . . . . . . . . . . . . . . . . . . .d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied?

6 Were any gross proceeds invested beyond an available temporary period? . 7 Has the organization established written procedures to monitor the

requirements of section 148? . . . . . . . . . . . . . . . .

Part V Procedures To Undertake Corrective Action

A B C D

Yes No Yes No Yes No Yes NoHas the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?

Part VI Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).



Part VI Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions) (Continued)


SCHEDULE L (Form 990 or 990-EZ)


Transactions With Interested PersonsComplete if the organization answered “Yes” on Form 990, Part IV, line 25a, 25b, 26, 27, 28a,

28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.Attach to Form 990 or Form 990-EZ. See separate instructions.

Information about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open To Public Inspection


Part I Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only). Complete if the organization answered “Yes” on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1 (a) Name of disqualified person(b) Relationship between disqualified person and

organization (c) Description of transaction(d) Corrected?

Yes No

(1)

(2)

(3)

(4)

(5)

(6)

2 Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

3 Enter the amount of tax, if any, on line 2, above, reimbursed by the organization . . . . . . . . $

Part II Loans to and/or From Interested Persons. Complete if the organization answered “Yes” on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22.

(a) Name of interested person (b) Relationship with organization

(c) Purpose of loan

(d) Loan to or from the

organization?

(e) Original principal amount

(f) Balance due (g) In default? (h) Approved by board orcommittee?

(i) Written

agreement?

To From Yes No Yes No Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Total . . . . . . . . . . . . . . . . . . . . . . . . . $

Part III Grants or Assistance Benefiting Interested Persons. Complete if the organization answered “Yes” on Form 990, Part IV, line 27.

(a) Name of interested person (b) Relationship between interested person and the organization

(c) Amount of assistance (d) Type of assistance (e) Purpose of assistance

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule L (Form 990 or 990-EZ) 2013

ISA

Schedule L (Form 990 or 990-EZ) 2013 Page 2

Part IV Business Transactions Involving Interested Persons. Complete if the organization answered “Yes” on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person (b) Relationship between

interested person and the

organization

(c) Amount of transaction

(d) Description of transaction (e) Sharing oforganization’s

revenues?

Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Part V Supplemental Information Provide additional information for responses to questions on Schedule L (see instructions).

Schedule L (Form 990 or 990-EZ) 2013

SCHEDULE R

(Form 990)


Related Organizations and Unrelated Partnerships Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.


Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013Open to Public


Part I Identification of Disregarded Entities Complete if the organization answered “Yes” on Form 990, Part IV, line 33.

(a)

Name, address, and EIN (if applicable) of disregarded entity(b)

Primary activity(c)

Legal domicile (state or foreign country)

(d)

Total income(e)

End-of-year assets(f)

Direct controlling entity

(1)

(2)

(3)

(4)

(5)

(6)

Part II Identification of Related Tax-Exempt Organizations Complete if the organization answered “Yes” on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a)

Name, address, and EIN of related organization(b)

Primary activity(c)

Legal domicile (state or foreign country)

(d)

Exempt Code section(e)

Public charity status (if section 501(c)(3))

(f)

Direct controlling entity

(g) Section 512(b)(13)

controlled entity?

Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule R (Form 990) 2013

ISA

Schedule R (Form 990) 2013 Page 2

Part III Identification of Related Organizations Taxable as a Partnership Complete if the organization answered “Yes” on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a)

Name, address, and EIN of related organization

(b)

Primary activity(c)

Legal domicile

(state or foreign

country)

(d)

Direct controlling

entity

(e) Predominant

income (related, unrelated,

excluded from tax under

sections 512-514)

(f)

Share of total income

(g)

Share of end-of-year assets

(h)

Disproportionate

allocations?

(i)

Code V—UBI amount in box 20 of Schedule K-1

(Form 1065)

(j)

General or managing

partner?

(k)

Percentage

ownership

Yes No Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered “Yes” on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a)

Name, address, and EIN of related organization(b)

Primary activity(c)

Legal domicile

(state or foreign country)

(d)

Direct controlling

entity

(e)

Type of entity (C corp, S corp, or trust)

(f)


(g)

Share of end-of-year assets

(h)

Percentage

ownership

(i) Section 512(b)(13)

controlled entity?

Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Schedule R (Form 990) 2013


Part V Transactions With Related Organizations Complete if the organization answered “Yes” on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. Yes No

1 During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II–IV?a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . . 1a

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1j

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . 1k

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . . 1l

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . . 1m

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . 1n

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1o

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1q

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s

2 If the answer to any of the above is “Yes,” see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.(a)

Name of related organization(b)

Transaction

type (a–s)

(c)

Amount involved(d)

Method of determining amount involved

(1)

(2)

(3)

(4)

(5)

(6)



Part VI Unrelated Organizations Taxable as a Partnership Complete if the organization answered “Yes” on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a)

Name, address, and EIN of entity(b)

Primary activity(c)

Legal domicile

(state or foreign

country)

(e)

Are all partners

section

501(c)(3) organizations?

(g)

Share of end-of-year

assets

(h)

Disproportionate

allocations?

(i)

Code V—UBI amount in box 20

of Schedule K-1

(Form 1065)

(j)

General or managing

partner?

(d)

Predominant income (related,

unrelated, excluded from tax under

sections 512-514)

(k)

Percentage ownership

(f)


Yes No Yes No Yes No

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)



Part VII Supplemental Information Provide additional information for responses to questions on Schedule R (see instructions).


990 basics: telling your story

Government & Nonprofit

additional i f ti i

ti t ti ti

t d i ti f ischedules

irs form

t t b th f

g id t

page form

d t il id th